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September 19, 2025Academia Open0 citations

Break Event Point (BEP) Analysis in Determining Service Prices at Duta Laundry Business

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RNRaisyah Arta NoviaJNJuliana NasutionYNYenni Samri Juliati Nasution

Key Points

  • Duta Laundry achieves profitability at a break even point of 107 transactions per month, translating to Rp2,675,000 revenue.
  • While operations had 600 transactions, May showed a loss of Rp710,000 due to high variable costs, contrasting with June's profit of Rp3,710,000.
  • The study combines break even point analysis with operational data and strategic pricing implications for enhanced business viability.
  • Implementing BEP analysis can lead to improved cost control and increased competitiveness for micro-service enterprises.

Abstract

General Background: The rapid growth of laundry services in urban Indonesia reflects increasing consumer demand for convenience, yet many micro-enterprises lack structured financial planning. Specific Background: Duta Laundry, a micro-scale service provider, sets prices based on market observation without applying analytical tools such as Break Even Point (BEP) analysis. Knowledge Gap: Prior studies on BEP in laundry businesses often overlook integration with daily service volume, month-to-month performance, and strategic pricing implications. Aims: This study analyzes the application of BEP to determine service price feasibility, evaluate sustainability, and provide strategic recommendations for micro-enterprises. Results: Findings indicate Duta Laundry’s BEP is reached at 107 transactions (749 kg) or Rp2,675,000 revenue per month, far below the realized 600 transactions (4,200 kg), indicating profitability. Comparative analysis shows May incurred a Rp710,000 loss due to high variable costs, while June achieved a Rp3,710,000 profit after cost efficiency improvements. Novelty: The study integrates BEP calculation with actual operational data, monthly performance comparison, and direct linkage to pricing and efficiency strategies. Implications: Implementing BEP in micro-service enterprises enhances data-driven decision-making, improves cost control, and supports sustainable competitiveness in volatile markets.Highlight : Determine the minimum service volume to avoid losses. Cost efficiency affects profits and business continuity. Data-based pricing increases competitiveness. Keywords : Break Even Point, Duta Laundry, Service Price, Cost Efficiency, Business Sustainability

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Cite This Study

Novia et al. (2025) studied this question.

synapsesocial.com/papers/68d466af31b076d99fa654bdhttps://doi.org/10.21070/acopen.10.2025.11920
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